The firm’s journal

French law in practice

Practical guides to French property and business law for readers dealing with French notaries, landlords, companies or courts from abroad, and analysis of current legal news.

Latest articles

Page 178 of 208

News

French Inheritance Bank Account Blocked for a UK Heir: Tax Certificate, Documents and How to Release the Funds

French inheritance bank account blocked for a UK heir? Learn which probate, heirship and tax-clearance documents can release the funds after Brexit.

Contracts and business

French Subsidiary Interest Payments to a Foreign Parent: Withholding Tax, Transfer Pricing and Treaty Relief

A practical legal guide for foreign founders financing a French subsidiary: interest deduction, transfer pricing, withholding-tax classification, treaty evidence and the documents to preserv …

News

Can France Seize a UK Bank Account for French Tax Debt After Brexit? Recovery Assistance and Remedies

A British resident with a UK bank account can face cross-border recovery of an enforceable French tax claim. This guide explains the assistance route, deadlines, remedies and the evidence ne …

Company law

French SAS Drag-Along Clause for Foreign Founders: Enforceability, Price and Remedies

How can foreign founders make a drag-along clause in a French SAS enforceable? This guide explains the articles, shareholders’ agreement, price, notice and remedies.

News

How Can You Enforce a UK Child Arrangements Order in France After Brexit? Recognition, Return and Urgent Remedies

How can a British parent enforce an England and Wales child arrangements order in France after Brexit? Recognition, Hague return proceedings and urgent remedies explained.

Banking, insurance and consumers

French Company VAT Credit Refund Refused: Documents, Deadline and Challenge for a Foreign Founder

A practical English guide for foreign founders when a French company VAT credit refund is refused: documents, deadlines, correction, tax claims and litigation.

News

UK Pension Tax Withheld While Living in France: How to Reclaim It Under the France–UK Treaty

An action guide for British residents: classify a UK pension, stop incorrect PAYE, complete Form France Individual DT, recover tax and handle a French declaration or refusal.

Contracts and business

How to Register a French Company as an Employer Before Hiring Its First Employee: URSSAF, DPAE and Payroll Checklist for Foreign Founders

A practical legal checklist for foreign founders registering a French company as an employer before its first employee starts: URSSAF, DPAE, payroll, DSN, tax withholding and occupational he …

Tax and estate

French Taxe Foncière After Brexit: Who Pays When a British Owner Has Usufruit or Bare Ownership?

A British owner can remain liable for French property tax even when living in the UK. This guide explains the French usufruit and bare-ownership split, the 1 January rule, evidence, deadline …

Contracts and business

Selling a French Company to a Foreign Buyer in 2026: Employee Information, the One-Month Deadline and the CSE Route

Selling a French company to a foreign buyer after 27 July 2026? Check employee notice, the one-month deadline, CSE consultation and closing evidence.

Tax and estate

How are UK shares taxed in France after Brexit? Capital gains, the treaty and Form 2074

A practical legal guide for British residents in France: calculate gains on ordinary UK shares, apply the France–UK treaty, complete Form 2074 and Form 3916, and challenge an incorrect asses …

Contracts and business

How to Register a Secondary Establishment in France for a Foreign Company: INPI, RNE and Kbis Steps

How a foreign company registers a permanent additional site in France: first establishment versus secondary establishment, INPI and RNE filing steps, Kbis evidence, deadlines and compliance …

Maître Reda Kohen

Maître Reda Kohen

Partner, member of the Paris Bar, 11 rue Margueritte, 75017 Paris. Author of the analyses published in this journal. About